The manufacturing overhead budget at Cutchin Corporation is based on budgeted direct labor-hours. The direct labor budget indicates that 4,000 direct labor-hours will be required in September. The variable overhead rate is $8 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $43,240 per month, which includes depreciation of $3,520. All other fixed manufacturing overhead costs represent current cash flows. The September cash disbursements for manufacturing overhead on the manufacturing overhead budget should be: $75,240 $71,720 $39,720 $32,000